<SEC-DOCUMENT>0001171843-17-003669.txt : 20170720
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<ACCEPTANCE-DATETIME>20170616162533
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ACCESSION NUMBER:		0001171843-17-003669
CONFORMED SUBMISSION TYPE:	CORRESP
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20170616

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			STERLING CONSTRUCTION CO INC
		CENTRAL INDEX KEY:			0000874238
		STANDARD INDUSTRIAL CLASSIFICATION:	HEAVY CONSTRUCTION OTHER THAN BUILDING CONST - CONTRACTORS [1600]
		IRS NUMBER:				251655321
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		CORRESP

	BUSINESS ADDRESS:	
		STREET 1:		2751 CENTERVILLE RD.
		STREET 2:		SUITE 3131
		CITY:			WILMINGTON
		STATE:			DE
		ZIP:			19803
		BUSINESS PHONE:		3024789170

	MAIL ADDRESS:	
		STREET 1:		20810 FERNBUSH LANE
		CITY:			HOUSTON
		STATE:			TX
		ZIP:			77073

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OAKHURST CO INC
		DATE OF NAME CHANGE:	19950831

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	OAKHURST CAPITAL INC
		DATE OF NAME CHANGE:	19931130
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<P STYLE="margin: 0"></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0"><FONT STYLE="font-variant: small-caps"><B>Sterling Construction
Company, Inc.</B></FONT></P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">1800 Hughes Landing Blvd.</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">The Woodlands, TX 77380</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: center; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: left; margin: 0pt 0">June 16, 2017</P>

<P STYLE="font-size: 10pt; text-align: left; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; font-weight: bold; margin: 0pt 0"><FONT STYLE="text-transform: uppercase"><U>Via EDGAR</U></FONT></P>

<P STYLE="font-size: 10pt; font-weight: bold; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Ms. Pamela A. Long</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">United States Securities and Exchange</P>

<P STYLE="font-size: 10pt; margin: 0pt 0; text-indent: 0.5in">Commission</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">100 F Street, N.E.</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Washington, D.C. 20549</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font-size: 10pt; margin-top: 0pt; margin-bottom: 0pt"><TR STYLE="vertical-align: top">
<TD STYLE="width: 1in"></TD><TD STYLE="width: 0.5in">Re:</TD><TD STYLE="text-align: left"><I>Registration Statement on Form S-3 (File No. 333-218278)</I></TD></TR></TABLE>

<P STYLE="margin-top: 0pt; margin-bottom: 0pt; font-size: 10pt">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">Dear Ms. Long:</P>

<P STYLE="font-size: 10pt; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: left; text-indent: 0.5in; margin: 0pt 0">Pursuant to Rules 460 and 461 promulgated under
the Securities Act of 1933, as amended, Sterling Construction Company, Inc. (the &ldquo;<U>Company</U>&rdquo;) hereby requests
acceleration of the effective date of its Registration Statement on Form&nbsp;S-3 (File No. 333-218278) (the &ldquo;<U>Registration
Statement</U>&rdquo;). We respectfully request that the Registration Statement become effective as of 4:00 p.m., Washington, D.C.
time, on Wednesday, June 21, 2017, or as soon as practicable thereafter.</P>

<P STYLE="font-size: 10pt; text-align: left; text-indent: 0.5in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 3in; margin: 0pt 0">Very truly yours,</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 3in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 3in; margin: 0pt 0"><B>STERLING CONSTRUCTION COMPANY, INC.</B></P>

<P STYLE="font-size: 10pt; text-align: justify; text-indent: 3in; margin: 0pt 0">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 3in">&nbsp;</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 3in">By: <U>/s/ Ronald A. Ballschmiede&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></P>

<P STYLE="font-size: 10pt; text-indent: -13.5pt; margin: 0pt 0 0pt 3.5in">Ronald A. Ballschmiede</P>

<P STYLE="font-size: 10pt; margin: 0pt 0 0pt 238.5pt"><I>Chief Financial Officer</I></P>



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<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

<P STYLE="margin: 0">&nbsp;</P>

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